Notification No. 03/2023 – Integrated Tax (Rate): Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017.

Important Keyword: Notification No. 1/2017-Integrated Tax (Rate), Notification No. 12/2022 –Integrated Tax (Rate), Notification No. 03/2023- Integrated Tax (Rate), F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC, Section 5(1) IGST Act 2017, Section 5(1) of the IGST Act 2017.

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 28^th February, 2023

Notification No. 03/2023 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R.… (E):- In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 666(E)., dated the 28^th June, 2017, namely:-

In the said notification, –

(i) in Schedule I –5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: –

“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;

• in Schedule II –12%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –

(1)	(2)	(3)
“186A	8214	Pencil sharpeners”;

• in Schedule III –18%, against S. No. 302A, in column (3), at the end, the brackets and words “[other than pencil sharpeners]” shall be inserted.

2.            This notification shall come into force on the 1^st day of March, 2023.

(RAJEEV RANJAN )
Under Secretary

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28^th June, 2017 and was last amended by notification No. 12/2022 –Integrated Tax (Rate), dated the 30^th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.917(E), dated the 30^th December, 2022.

Read More: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017.

Download Pdf: https://taxinformation.cbic.gov.in/